因為很多同學都是第一次參加AICPA考試,所以對于AICPA考試科目的內容可能了解的還不是很多,所以澤稷小編今天就打算借這個機會來好好的為同學們介紹一下,有打算報考AICPA考試的同學可要認真的看看了!

1.AICPA每科考多長時間?

》》Auditing&Attestation審計:單項選擇題組(占50%)和模擬案例題組(占50%)4小時

》》Financial Accounting&Reporting財務會計與報告:單項選擇題組(占50%)和模擬案例題組(占50%)4小時

》》Regulation法規(guī):單項選擇題組(占50%)和模擬案例題組(占50%)4小時

》》Business Environment&Concepts商業(yè)環(huán)境:單項選擇題組(占50%)、模擬案例題組(占35%)和寫作題組(15%)4小時

2.各科知識點比重

Financial Accounting&Reporting

》》Conceptual Framework,Standards,Standard Setting,and Presentation of Financial Statements(17%-23%)

》》Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%-33%)

》》Specific Transactions,Events and Disclosures:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%-33%)

》》Governmental Accounting and Reporting(8%-12%)

》》Not-for-Profit(Nongovernmental)Accounting and Reporting(8%-12%)

Auditing&Attestation

》》Engagement Acceptance and Understanding the Assignment(12%-16%)

》》Understanding the Entity and Its Environment(including Internal Control)(16%-20%)

》》Performing Audit Procedures and Evaluating Evidence(16%-20%)

》》Evaluating Audit Findings,Communications,and Reporting(16%-20%)

》》Accounting and Review Services Engagements(12%-16%)

》》Professional Responsibilities(16%-20%)

Business Environment and Concepts

》》Corporate Governance(16%-20%)

》》Economic Concepts and Analysis(16%-20%)

》》Financial Management(19%-23%)

》》Information Systems and Communications(15%-19%)

》》Strategic Planning(10%–14%)

》》Operations Management(12%-16%)

Regulation

》》Ethics,Professional,and Legal Responsibilities(15%-19%)

》》Business Law(17%-21%)

》》Federal Tax Process,Procedures,Accounting,and Planning(11%-15%)

》》Federal Taxation of Property Transactions(12%-16%)

》》Federal Taxation of Individuals(13%-19%)

》》Federal Taxation of Entities(18%-24%)

以上就是本次澤稷小編為同學們帶來的全部信息了,大家如果對于AICPA考試方面還有什么疑問或者想要了解的信息都可以通過我們澤稷網(wǎng)校的官網(wǎng)進行查詢哦!

相關資訊:你應該知道的關于AICPA的常識